Audit Reports

Taxes – Goods and Services Tax, Central Excise and Service Tax) 11 We had Qbequested the BoaQbd (MaQbch 2020) to pQbovide the instQbuctions oQb guidelines issued by it to its field foQbmations foQb conducting QbetuQbns’ scQbutiny including the cQbiteQbia foQb selection of GST QbetuQbns...........................

dated 10.01.2007, de-novo (Remand back) Customs cases were to be adjudicated within six month/ one year as the case may be, in accordance with the guidelines prescribed under Section 28(2A) of the Act. Paragraph 3 of the circular 4/2007-Cus further prescribed that in case the 27 Circular No............................

(Paragraph 2.13.6) DISCOM failed to execute the agreement as per DDUGJY scheme guidelines which resulted in excess payment of ` 24.19 crore to PMA. (Paragraph 2.13.8) Financial management DISCOMs failed to generate adequate revenue to cover the cost of power supplied as income earning on every...........................

2.5 Audit criteria The audit criteria have been sourced from the following: • Guidelines and Regulations of MCI, DCI, CCH, CCIM and INC; • Guidelines of Indian Public Health Standard, guidelines/instructions/ indicators issued by Niti Aayog on SDG and 12 th Five-Year Plan; Bihar Financial...........................

Executive Summary xix indicates that these DHs were unable to promote cleanliness, hygiene and infection control practices as desired in Kayakalp guidelines . There was shortage of different types of linen and the shortage ranged between seven (29 per cent) and 13 (54 per cent) against the...........................

The schemes were introduced in 1944 f or SC students and in 1998-99 for OBC students. However, the guidelines were revi sed by Government of India (GoI) from time to time. SC and OBC students whose parents/guardians’ income from all sources does not exceed ` 2.50 lakh (w.e.f 2013-14)...........................

as adopted by the Governm ent of Haryana with suitable amendments; Haryana Stamp (Prevention of Undervaluation of Inst ruments) Rules, 1978; • Guidelines of Digital Indian Land Records managemen t programme; Punjab Land Record Act, 1887; and Notifications and instructions issued by...........................

1.12.2.1 State Disaster Response Fund (SDRF) Guidelines of the SDRF stipulate that States should transfer the amount received from GoI to SDRF within 15 days of its receipt and any d elay will require the State Government to release the amount, with interest, at bank rate of RBI, for the...........................

recommendations of the Fourteenth Finance Commission (XIV FC), Mizoram Fiscal Responsibility and Budget Management (MZFRBM) Act, best practices and guidelines of the Government of India (GoI). The draft report was forwarded to the State Government in February 2020 for comments. An exit...........................

as one time assistance under National Family Benefit Schem e to 286 ineligible Non-Below Poverty Line beneficiaries in contravention of the Scheme Guidelines. [Paragraph 1.6] CHAPTER-II COMPLIANCE AUDIT Non-levy of penalty of ` `` ` 237.10 crore Non-realisation of five times royalty from the...........................